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Abstract(s)
O estágio é efetuado no contexto do Mestrado em Contabilidade do Instituto Superior de Contabilidade e Administração de Lisboa, cuja opção tem subjacente a ideia de ser esta a melhor forma de complementar os conhecimentos teóricos obtidos ao longo da formação académica, na medida em que proporciona o envolvimento em ambientes reais e diversificados de trabalho. Assim, o objetivo principal do presente relatório é dar a conhecer as atividades realizadas durante o período de estágio, as quais tiveram por base o plano previamente estabelecido. O estágio teve lugar na Firma MFR- Sociedade de Auditores Certificados, Lda., sedeada na cidade da Praia, Cabo Verde, e decorreu entre 1 de novembro de 2018 a 30 de abril de 2019, num total de 964 horas. Tratando-se de uma firma que atua nos segmentos da auditoria e da consultoria contabilística e fiscal, existiram atividades que foram desenvolvidas no âmbito da prestação de serviços a entidades clientes, o que se tornou mais enriquecedor pelo contacto com diferentes setores de atividade. Por outro lado, conforme previsto no plano, permitiu participar em trabalhos de auditoria e em trabalhos de assessoria contabilística e fiscal, permitindo um melhor conhecimento da normalização contabilística e da legislação fiscal de Cabo Verde. A experiência adquirida no estágio e a forma como o mesmo decorreu levam a considerar que os objetivos iniciais de complementar e aprofundar os conhecimentos teóricos obtidos em contexto exclusivamente académico foram plenamente atingidos.
The internship is carried out in the context of the Master's Degree in Accounting at the Instituto Superior de Contabilidade e Administração de Lisboa, whose option underlies the idea that this is the best way to complement the theoretical knowledge obtained throughout academic training, as it provides the involvement in real and diverse work environments. Thus, the main objective of this report is to make known the activities carried out during the internship period, which were based on the previously established plan. The internship took place at Firma MFR- Sociedade de Auditores Certificados, Lda., Headquartered in Praia, Cape Verde, and ran from November 1, 2018 to April 30, 2019, for a total of 964 hours. As it is a firm that operates in the auditing, accounting and tax consultancy segments, there were activities that were developed within the scope of providing services to client entities, which became more enriching through contact with different sectors of activity. On the other hand, according to what was planned, it allowed to participate in auditing work, accounting and taxing advisory work, allowing a better understanding of Cape Verde's accounting standardization and tax legislation. The experience acquired in the internship and the way it took place lead to consider that the initial objectives of complementing and deepening the theoretical knowledge obtained in an exclusively academic context were fully achieved.
The internship is carried out in the context of the Master's Degree in Accounting at the Instituto Superior de Contabilidade e Administração de Lisboa, whose option underlies the idea that this is the best way to complement the theoretical knowledge obtained throughout academic training, as it provides the involvement in real and diverse work environments. Thus, the main objective of this report is to make known the activities carried out during the internship period, which were based on the previously established plan. The internship took place at Firma MFR- Sociedade de Auditores Certificados, Lda., Headquartered in Praia, Cape Verde, and ran from November 1, 2018 to April 30, 2019, for a total of 964 hours. As it is a firm that operates in the auditing, accounting and tax consultancy segments, there were activities that were developed within the scope of providing services to client entities, which became more enriching through contact with different sectors of activity. On the other hand, according to what was planned, it allowed to participate in auditing work, accounting and taxing advisory work, allowing a better understanding of Cape Verde's accounting standardization and tax legislation. The experience acquired in the internship and the way it took place lead to consider that the initial objectives of complementing and deepening the theoretical knowledge obtained in an exclusively academic context were fully achieved.
Description
Mestrado em Contabilidade
Keywords
Contabilidade Fiscalidade Auditoria Procedimentos substantivos Materialidade Relatório de auditoria. Accounting Taxation Auditing Substantive procedures Materiality Audit report
Citation
Lopes, J. P. V. (2019). Relatório de estágio: processos contabilístico, fiscal e de auditoria em Cabo Verde. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/12885